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Excise Duties: Gaming Machines

Volume 485: debated on Tuesday 16 December 2008

To ask the Chancellor of the Exchequer what reference HM Revenue and Customs makes to the Gambling Commission's requirements and technical standards for gaming machines when determining for taxation purposes whether particular machines have an element of chance. (244105)

It is not the practice of HMRC to refer to the Gambling Commission's technical standards for gaming machines to determine whether any particular machine has an element of chance. The Commission's technical standards for gaming machines are not designed for the purpose of determining whether any particular machine has an element of chance.